EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS Mar-20 Mar-19

Equity Share Capital 3,277.66 2,760.03
TOTAL SHARE CAPITAL 3,277.66 2,760.03
Revaluation Reserve 6,322.36 6,273.34
Reserves and Surplus 34,216.30 32,647.79
Total Reserves and Surplus 40,538.65 38,921.13
TOTAL SHAREHOLDERS FUNDS 43,816.32 41,681.15
Deposits 555,504.98 520,862.35
Borrowings 39,752.47 44,241.17
Other Liabilities and Provisions 17,921.72 13,800.17
TOTAL CAPITAL AND LIABILITIES 656,995.48 625,222.84
ASSETS
Cash and Balances with Reserve Bank 29,239.25 29,236.56
of India
Balances with Banks Money at Call and 57,217.05 65,574.92
Short Notice
Investments 158,572.99 147,639.04
Advances 368,883.30 341,005.94
Fixed Assets 8,982.00 8,920.04
Other Assets 34,100.88 32,846.34
TOTAL ASSETS 656,995.48 625,222.84
 Mar-18 Mar-17 Mar-16
1,743.72 1,055.43 817.29
1,743.72 1,055.43 817.29
5,549.16 0 0
28,247.76 29,709.72 30,196.28
33,796.93 29,709.72 30,196.28
35,540.65 30,765.16 31,013.57
520,854.38 540,032.01 513,004.52
43,588.78 39,405.67 51,083.14
9,591.03 14,384.52 13,509.05
609,574.83 626,309.27 609,913.93

31,347.84 27,347.66 33,961.61

64,534.66 68,540.29 65,179.68

137,111.11 127,826.86 118,848.92

341,380.19 366,481.67 359,188.95
8,265.29 8,461.86 8,480.31
26,935.73 27,650.93 24,254.46
609,574.83 626,309.27 609,913.93
 Bank Performance Analysis

PROFITABILITY ANALYSIS
PROFITABILITY ANALYSIS
Mar-16

Rs in Crore
1 Total Assets 609,913.93
2 Earning Assets
Balances with RBI 33961.61
Balances with Banks & money at Call & Short Notice* 65179.68
Investments + 118848.92
Advances + 359188.95
Total Earning Assets 577179.16
3 Interest bearing Liabilities
Saving Deposits 109,207.44
Term & Other Deposits 380,280.01
Borrowings 51083.14
Subordinated Debt 0.00
Total Interest bearing liabilities 540570.59
* balances with banks in deposit account and outside india included
Equity Capital 817.29
Reserves 30196.28
Total Equity 31013.57
5 Interest Income 41796.46
6 Interest Expenditure 30072
10 Non-interest operating income 3,652.54
11 Non-interest operating Expenditure 9,341.54
12 Provisions and Contingencies 12,124.83
Provisions and Contingencies include provision for tax
Profit After tax -6,089.21

Profitability Ratios
Return on Assets= NI/ TA -0.010
Equity Multiplier TA/ TE 19.67
TE/ TA 0.05
ROE=ROA X EM -0.20

NI/ OR -0.52
OR/ TA 0.019
TA/ TE 19.67
*OR 11724.62
(II - IE)/ TA 0.019
(OI-OE)/ TA
Provisions/TA 0.020
ROA -0.010

(II- IE)/E A 0.020

EA/ TA 0.946
(II - IE)/ TA 0.0192

NIM 2.03%
II/ EA 0.072
IE/ Intt Bearing Liab 0.056
Intt Bearing Liabilities/ EA 0.937
Spread

Efficiency ratio= Non intt exp/ (Net Interest Income+Non intt income) 0.206

Risk Ratios
Liquidity Risk= Short term securities/ Deposits 0.005789768013747
Interest Rate Risk = Interest Sensitive Assets/ Interest Sensitive Liabilities
Credit Risk = Provisioning / Assets 0.020
Capital Risk = Capital / Assets 0.0013
Leverage ratio= Total equity/Total assets 0.051
Total capital ratio= (Total equity + Long-term debt + Reserve for loan
losses)/Total assets 0.13
Provision for loan loss ratio= PLL/ TL (provision for loan losses/total loans and
leases) 0.039260450523325
Loan Ratio = Net loans/ Total assets 0.038

Loss Ratio = Net charge-offs on loans (gross charge-offs minus recoveries)/

Total loans and leases

Reserve Ratio = Reserve for loan losses (reserve for loan losses last year minus
gross charge-offs plus PLL and recoveries)/Total loans and leases

Nonperforming ratio= Nonperforming assets (nonaccrual loans and restructured

loans)/Total loans and leases 13.07%

Operating efficiency (cost control)= Wages and salaries/Total expenses

0.103946740884726
*Non performig assets 27996.39
Volatile liability dependency ratio= (Total volatile liabilities - Temporary
investments)/Net loans and leases

Other Financial Ratios

Tax rate = Total taxes paid/Net income before taxes *since the company is having losses there is no tax for the bank
Gap ratio = (Interest rate-sensitive assets – Interest rate-sensitive liabilities)/
Total assets
s

Analysis and comments

Mar-17 Mar-18 Mar-19 Mar-20

Rs in Crore Rs in Crore Rs in Crore Rs in Crore

626,309.27 615,184.34 625,222.84 656,995.48

27347.66 31348 29237 29239

68540.29 64535 65575 57217
127826.86 137111 147639 158573 Profitability ratios are a class of financial metrics that are
366481.67 341380 341006 368883 relative to its operating costs, balance sheet assets, and
590196.48 574373.80 583456.46 613912.59 by passing year, we can conclude that Bank of India is n
managed to cover up the previous decline in ROA. In cas
143,887.40 148119.83 159477.15 172700.69
good sign for the company. Overall Bank of india is now
367,812.63 343192.31 333862.87 352676.11
39405.67 43589 44241 39752
0.00 0 0 0
551105.70 534900.91 537581.19 565129.27

1055.43 1744 2760 3278

29709.72 33797 38921 40539
Return on Assets= NI/ T
30765.15 35540.65 41681.16 43816.31 0.000
39290.85 38071 40768 42353 -0.002 1 2 3 4 5
27465 27565 27110 27096 -0.004
R
6,819.45 5,845.89 4,658.89 6,713.07 -0.006 A
8,865.80 9,265.19 10,224.35 10,451.40
-0.008
11,290.97 13,182.63 13,639.11 14,475.54
-0.010
-1,558.31 -6,043.71 -5,546.90 -2,956.89 -0.012

-0.002 -0.010 -0.009 -0.005

20.36 17.31 15.00 14.99 ROE=ROA X EM
0.05 0.06 0.07 0.07 0.00
-0.05 -0.17 -0.13 -0.07 1 2 3 4 5
-0.05
-0.13 -0.58 -0.41 -0.19
0.019 0.017 0.022 0.023 -0.10
20.36 17.31 15.00 14.99
11826.11 10506.34 13657.67 15256.98 -0.15
0.019 0.017 0.022 0.023
-0.20
0.018 0.021 0.022 0.022
-0.002 -0.010 -0.009 -0.005
-0.25

0.020 0.018 0.023 0.025

0.942 0.934 0.933 0.934
 0.0189 0.0171 0.0218 0.0232

2.00% 1.83% 2.34% 2.49%

0.067 0.066 0.070 0.069
0.050 0.052 0.050 0.048
0.934 0.931 0.921 0.921

Financial risk ratio assess a company's debt leve

0.192 0.211 0.225 0.213 indicator of a company's financial health.
Lower the ratios lower the risk. It means if the
to be lower than then the risk will also be lowe

0.005790494564 0.00531421095689 0.00591242592045 0.00516018785575

0.018 0.021 0.022 0.022

0.0017 0.0028 0.0044 0.0050
0.049 0.058 0.067 0.067

0.11 0.13 0.14 0.13

0.031848796149 0.04421847090776 0.04624450236849 0.03907845651999

0.023 0.025 0.040 0.039

13.22% 16.58% 15.78% 14.78%

0.113322997663 0.09836251052431 0.11812075270336 0.11805209289237

25305.03 28252.84 19167.6 14320.1

ving losses there is no tax for the bank

class of financial metrics that are used to measure a business's ability to generate revenues
costs, balance sheet assets, and shareholders equity. As the return on assets(ROA) is decreasing
conclude that Bank of India is not optimizing its resources to genrate profit. But in 2020 it
e previous decline in ROA. In case of ROE also it also increasing from last few years so that's a
ny. Overall Bank of india is now maintaing its profitability ratios.

urn on Assets= NI/ TA

3 4 5

Return on
Assets= NI/ TA
In an economy that is ever-fluctuating, investors want to know that their money is sa
Since some banks have performed financial belly-flops, you may want to investigate a
profitability before you place your money in their care. Three primary measures of ba
profitability are known as the "Return on Assets" (ROA) , "Return on Equity" (ROE) an
"Net Interest Margin" (NIM). Ratios are comparisons of various quantities. Use these
formulas to determine the profitability ratio of a bank.

ROE=ROA X EM
3 4 5

ROE=ROA
X EM
tio assess a company's debt levels, which are an
ompany's financial health.
s lower the risk. It means if the ratios came out
n then the risk will also be lower.
want to know that their money is safe.
flops, you may want to investigate a bank's
care. Three primary measures of bank
(ROA) , "Return on Equity" (ROE) and the
ons of various quantities. Use these
bank.
 Mar-20 Mar-19
INCOME
Interest / Discount on Advances / Bills 28,804.74 27,250.35
Income from Investments 10,704.15 9,972.89
Interest on Balance with RBI and Other 2,431.53 2,837.66
Inter-Bank funds
Others 412.84 706.92
TOTAL INTEREST EARNED 42,353.27 40,767.81
Other Income 6,713.07 5,132.01
TOTAL INCOME 49,066.34 45,899.82
EXPENDITURE
Interest Expended 27,096.29 27,110.14
Payments to and Provisions for Employees 6,141.45 6,021.04

Depreciation 384.78 366.67

Operating Expenses (excludes Employee 3,925.17 4,309.75
Cost & Depreciation)
TOTAL OPERATING EXPENSES 10,451.40 10,697.47
Provision Towards Income Tax 1,645.84 446.19
Provision Towards Deferred Tax 0 2,720.32
Other Provisions and Contingencies 12,829.70 10,472.60
TOTAL PROVISIONS AND 14,475.54 13,639.11
CONTINGENCIES
TOTAL EXPENDITURE 52,023.23 51,446.72
NET PROFIT / LOSS FOR THE YEAR -2,956.89 -5,546.90
 Mar-18 Mar-17 Mar-16

25,295.30 27,187.86 30,370.90

9,153.55 9,059.92 8,952.13
2,731.70 2,012.21 2,120.94

890.86 1,030.86 352.49

38,071.41 39,290.85 41,796.46
5,733.76 6,772.33 3,652.55
43,805.17 46,063.18 45,449.01

27,565.07 27,464.74 30,071.84

4,903.27 5,396.62 5,357.24

519.98 -12.47 286.26

3,677.92 3,481.65 3,698.05

9,101.17 8,865.80 9,341.55

1,170.02 1,813.70 1,471.10
3,759.81 -2,627.91 -3,172.65
8,252.80 12,105.18 13,826.38
13,182.63 11,290.97 12,124.83

49,848.87 47,621.50 51,538.22

-6,043.71 -1,558.31 -6,089.21